K88951 K8 Ruling Active

The tariff classification of a lighted birdbath from China.

Issued September 9, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The tariff classification of a lighted birdbath from China.

CBP rationale

The applicable subheading for this product will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments of base metal, other.

Full text

NY K88951 September 9, 2004 CLA-2-83:RR:NC:N1:113 K88951 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Robert E. Burke Barnes, Richardson & Colburn 303 East Wacker Drive Suite 1100 Chicago, IL 60601 RE: The tariff classification of a lighted birdbath from China. Dear Mr. Burke: In your letter dated August 20, 2004, you requested a ruling on behalf of Intermatic, Inc. on tariff classification. The merchandise is an ornamental, cast aluminum, outdoor birdbath. The item stands 36 inches in height. It contains a frosted glass dish, roughly 18 inches in diameter. The base holds a frosted light that shines upward to illuminate the glass dish. The light merely adds to the overall decorative effect of the item and is not for illumination. The applicable subheading for this product will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments of base metal, other. The general rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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